Nonprofit & Association Accounting
Tax, accounting, and compliance built for charities, foundations, religious organizations, and trade associations across Garden City, Long Island, and beyond. We keep your mission funded and your exempt status secure.
Your mission deserves accounting that protects it.
Nonprofits and associations live by a different set of rules than for-profit businesses. Donors, grantors, board members, and regulators all expect to see that every dollar was tracked, restricted correctly, and reported on time, and a single missed filing can put your tax-exempt status at risk. JRH & Associates works with charities, foundations, religious organizations, and professional associations throughout Long Island and the tri-state area, and we understand the stewardship and the paperwork that keeping your exemption demands.
Reviewed by James R. Hurley, CPA · June 2026
Form 990, 990-EZ, and 990-N preparation
The annual information return is the single most public document your organization files, and the version you owe depends on your size: the 990-N e-postcard for the smallest groups, the 990-EZ for mid-sized organizations, and the full Form 990 for larger ones, with Form 990-PF for private foundations. We prepare the correct return with every required schedule, present your programs and finances in the best accurate light, and make sure the public-facing numbers tell your story well. Explore our full range of services to see how the 990 fits the rest of your year.
Maintaining federal tax-exempt status
Earning a 501(c)(3) or 501(c)(6) determination is just the beginning; keeping it requires filing the 990 every year, honoring the limits on lobbying and political activity, avoiding private benefit and inurement, and operating within your stated exempt purpose. Three consecutive years without a required filing triggers automatic revocation. We monitor your deadlines, flag activities that could jeopardize your status, and keep your compliance airtight so your exemption is never in question.
Fund accounting and restricted funds
Good nonprofit bookkeeping is built on fund accounting: the discipline of tracking resources by the restrictions attached to them so you can prove that donor-restricted and grant-restricted money went where it was promised. We set up your chart of accounts to separate net assets with and without donor restrictions, track endowments and program-specific gifts cleanly, and produce statements your board and auditors can trust. If you also need day-to-day bookkeeping support, our team handles it alongside your reporting.
Board reporting, grant reporting, and UBIT
Your board needs financials it can actually read, and your funders need grant reports that tie spending back to their dollars; we produce both on a schedule that fits your meetings and your grant agreements. We also watch for unrelated business income tax, or UBIT, the tax that can apply when an exempt organization earns money from activities outside its mission, such as advertising or certain rentals. We identify what triggers UBIT, file the Form 990-T when required, and help structure programs to keep that tax as low as the law allows.
New York charity registration and payroll compliance
Soliciting donations in New York generally means registering with the Charities Bureau and filing an annual CHAR500, sometimes with reviewed or audited financial statements attached, all separate from your federal exemption. On top of that, paying staff and engaging contractors brings payroll tax filings and worker-classification decisions that carry penalties when handled wrong. We manage your CHAR500, coordinate any required financial statements, and keep payroll and contractor reporting compliant. Schedule a free consultation to review where you stand. We also serve professional services firms and medical and dental practices.
Every kind of mission-driven organization.
Charities & Foundations
Public charities, family and private foundations, and grant-making organizations of every size.
Religious Organizations
Churches, synagogues, ministries, and faith-based programs with their own reporting and payroll needs.
Trade & Professional Associations
501(c)(6) membership groups, chambers, and professional societies managing dues and member programs.
Community & Civic Groups
Local nonprofits, social clubs, and civic organizations serving neighborhoods across Long Island.
"A nonprofit's books are a promise to everyone who gave: that their money did what they intended. When the fund accounting is clean and the 990 is filed on time, every year, the board can lead with confidence and the exemption takes care of itself. Good stewardship and good compliance are the same job."
James R. Hurley, CPA Founder & President, JRH & Associates Common nonprofit tax questions.
It depends on your gross receipts and total assets. Most small organizations with gross receipts normally under 50,000 dollars file the Form 990-N e-postcard, mid-sized groups under 200,000 dollars in receipts and 500,000 dollars in assets file the Form 990-EZ, and larger organizations file the full Form 990. Private foundations file Form 990-PF regardless of size. We confirm which version applies to you each year, because crossing a threshold changes your filing and the schedules you owe.
The IRS charges daily late-filing penalties that scale with your organization size, and the consequence that worries boards most is automatic revocation: any nonprofit that fails to file the required 990 for three consecutive years loses its tax-exempt status by operation of law. Getting it back means reapplying and often paying user fees. We track your deadline, file extensions when needed, and keep your filing history clean so revocation is never on the table.
Fund accounting separates your resources by the restrictions donors and grantors place on them, so you can show that money given for a specific purpose was actually used that way. Net assets are reported as either without donor restrictions or with donor restrictions, and grant funds, endowments, and program-restricted gifts each need their own tracking. We set up your books so restricted and unrestricted funds are clear at any moment, which keeps your board, your auditors, and your funders confident.
Tax-exempt does not always mean tax-free. If your organization regularly earns income from a trade or business that is not related to your exempt purpose, that income can be subject to unrelated business income tax, or UBIT, and may require a Form 990-T. Common triggers include advertising revenue, certain rentals, and some sponsorship arrangements. We help you identify which activities create UBIT, calculate it correctly, and structure programs to minimize it where the law allows.
Most charities that solicit contributions in New York must register with the Charities Bureau of the Attorney General and file an annual CHAR500, often with audited or reviewed financial statements attached once you pass certain revenue thresholds. Registration is separate from your federal exemption. We handle the CHAR500 filing, coordinate any required financial statements, and keep your state and federal compliance aligned so you can fundraise without interruption.
Keep your mission funded and compliant.
Schedule a free consultation and we will review your 990, your fund accounting, and your state registration, then show you where we can lighten the load.